AC5255 Accounting For Leaders - eMBA - Bouchard - Fall I 2021

Revised June 2020
Course Information
Course Number and Title: AC5255 Accounting for Leaders
Term/Year: Fall I 2021
Term Dates: August 23rd, 2021 – December 12th , 2021
Delivery Method: Online with virtual residency
Meeting Place and Time: Online via Blackboard
Live Session: You will be contacted by your LIVE Residency Instructor. This individual
may/may not be the instructor for your Blackboard course. Please be sure to
check your NEC email daily. LIVE Zoom Faculty will reach out in weeks 3 or 4 of
the term. Students will meet during the term to complete the required 8 hours
of LIVE Zoom contact. In accordance to federal and campus guidelines in
response to COVID, these sessions are all required and replace the Henniker
Residency that has been moved online due to COVID. In addition to the 8 hours
of LIVE Zoom instruction, you have 10 hours of self-directed research to assist in
your studies for your required 18 hours of residency for this course.
Credits: 3
Prerequisites: N/A
Instructor Information
Faculty Name: Bryan C. Bouchard, CMA
Email Address: bbouchard@nec.edu
Phone Number: 603-661-3560 (if you call and get my voicemail leave a message and I will return it shortly)
Response time: Students will receive a response to email and phone within 24 hours. Usually, it will be much
sooner.
Required Materials and Textbook(s)

CONNECT 1-Semester Access Card for Managerial Accounting: Creating Value in a Dynamic Business
Environment 12e (Hilton/Platt) McGraw-Hill (2019)
Special Access Card ISBN: 9781260417029
Please note: You need to purchase the Connect Access which comes with an E-Text. Please do not rent your text
or purchase a used version. These will not have Connect access. All assigned end of chapter problems will be
completed in connect which is required.
Please follow the instructions below to register for your Connect Account:
1. Sign into your school's Blackboard.

2. Go to your instructor's course.
3. Click on the "McGraw-Hill Education" link on the left side of the Bb home page in the blue menu.
4. Below "My Connect Section", click Go to My Connect Section.
5. Follow the on-screen instructions to register/redeem your code from eCampus.
6. You need to complete this within the first few days of the course.
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Optional or Supplemental Materials

Need to use Microsoft Word and Excel throughout the semester.
Course Description and Outcomes

NEC Course Description: This course equips students to more effectively and ethically lead and influence
in situations where financial issues play a key role. Students examine the economic concepts; accounting
processes and financial tools used by leaders to assess conditions and take action to influence
performance. This course serves as an introduction to the concepts and principles of managerial
accounting and will cover cost accounting systems, budgeting, budget variant analysis, responsibility
accounting and decision-making, and their relationship to leadership and the strategic decision-making
process.
Major Learning Purpose: The goal of a management accountant is to use their knowledge and skills to
influence decisions that create value for organizational stakeholders while maintaining an unwavering
commitment to ethical values. Management accountants must assess risk and implement strategy
through planning, budgeting, and forecasting. Toward this end, they must understand the financial and
operational sides of the business. They must report on financial and nonfinancial measures of
performance.
Primary Learning Objectives by Measurable Outcomes:

Upon successful completion of AC5255, a student will be able to:
1) Identify cost classifications based on how the cost will be used: whether for preparing external
reports, predicting cost behavior, assigning costs to cost objects, or decision making.
2) Distinguish the costing method to use in custom situations and in mass-production situations
and know how to apply those methods.
3) Characterize various cost classifications based on how costs respond to changes in production
levels, and how those changes affect managements’ decision to expand or reduce capacity
levels.
4) Explain the critical tradeoffs existing between total cost and sales volume in determining desired
profit goals.
5) Prepare an income statement required for external reporting and a different one more useful to
managers for managerial decision-making.
6) Analyze & Evaluate business segments and the managers responsible for those business
segments.
7) Prepare, analyze, and evaluate operating as well as capital budgets.
8) Identify costs which may be relevant or irrelevant to a given management decision at hand.
9) Research and investigate the ethical constraints that guide a manager in pursuing his/her
ultimate goal of maximizing the value of the firm, as well as the social consequences.
10) Technological Proficiency – Demonstrate and employ the knowledge and use of current
technology for problem solving including: appropriate software tools, internet, and discipline-
specific applications, during each learning segment of AC5255
Grading Policies
 Technological issues are not acceptable reasons for late submissions. This is an online course;
connectivity is your responsibility.
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 All written assignments must have a cover page with the student’s name on it. Any
assignments submitted without this will require revision for a maximum grade of A-.
 Students must submit discussion board postings during the time frame indicated in the
assignment. Discussion board submissions will not be accepted for credit after the deadline.
Every post must be copied and pasted into the forum, no attachments. No exceptions!
 Students needing extra time may submit assignments, excluding discussion board postings,
up to two days late. Late assignments receive a 10% deduction per day. Assignments more
than 2 days late will not be accepted.
 Instructor will accept late work without prior arrangement in the case of extenuating
circumstances (such as hospitalization, childbirth, major accident, injury, or bereavement).
Students who suffer such a circumstance must notify the instructor as soon as possible of the
extenuating circumstance that prevented them from submitting work on time and determine
a deadline with the instructor for submitting the work. In these instances, the instructor will
waive the late penalty. Students who do not meet the deadline arranged with the instructor
will receive a grade of zero on the assignment. Note this does not apply during the final week
of class.
 Students must submit the final assignment no later than the last day of the term. No
assignments are accepted after the last day of the term.
Your grade will be determined by your work on various deliverables you will submit throughout the
semester. The midterm and final problem set consist of multiple-choice questions and problems related
to the weekly topics we have covered. These will be made up of a mixture of multiple choice/True/False,
and problems. While the multiple choice and true false questions are either right or wrong partial credit
will be granted on the problems. So always be sure to show your work. There will also be problems
assigned to each chapter we cover in class. These homework assignments will be helpful in preparing for
the exams. All of your grades will be posted in Blackboard within one week of when the assignment is
due. Grading is as follows:
Grade Weights Table
Assessment Frequency % Toward Final Grade

Mid Term Problem Set 1 25%
Final Problem Set 1 25%
Blackboard Participation 14 20%
Assigned Problems 6 15%
Financial Analysis Project 1 15%
Total 100%
Grading Scale
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A 100-93
A- 92-90
B+ 89-87
B 86-83
B- 82-80
C+ 79-77
C 76-73
C- 72-70
D 69-60
F 59 and below
Final course grades of C+ or below will not meet graduate degree requirements. Students will need to repeat
any course in which they received a grade C+ or below. For more information, please refer to the New England
College Academic Catalog.
Required Technical Skills

To promote success in an online community, whether 100% online or hybrid, students must know how to use
email and navigate the Internet. Students must be familiar with their computer or device, its programs and
operating system, be able to send messages to their instructor, upload attachments, post assignments,
communicate with other students, and navigate the course site. Students should retain and organize copies of
all course work on a backup device or cloud storage program.
Attendance Policy
Students are required to meet the federal requirements for time on task per the Federal Definition of the Credit
Hour .Students must log in to the course site multiple times each week and submit all required assignments.
Verification of participation occurs in Week 1 of the course, where students are expected to submit all required
assignments. Failure to do this will result in the students being dropped from the course. Students will be
dropped if they do not complete at least one graded assignment.

You are expected to participate in all course activities. Not actively and consistently contributing online for the
duration of the course will adversely affect your grade. Students are always expected to actively contribute to
the discussions and other activities online. A significant portion of your grade is based upon this and you are
personally responsible for the material.

It is the responsibility of each student to understand fully the participation policies and procedures for every
course in which the student is enrolled. New England College respects student’s religious observances. In an
online environment, students are expected to notify their instructors if they are unable to participate fully
during the time of the student’s observances. Making up missed assignments and course contributions is the
student’s responsibility.

This course, run through the Blackboard learning system, is not correspondence or self-paced. Students must
participate in all content, communications, assignments, discussions, blogs, wikis and other activities throughout
the course, adhering to time frames, due dates or deadlines specified.

Executive Programs & Residency. Due to the Covid-19 pandemic, there will be no face-to-face residency
sessions at the Henniker campus or at any other location during the Fall I, 2021 term. Each student will be
required to attend virtual residency sessions. The virtual schedule for this course will be determined by the LIVE
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Residency instructor (this individual may or may not be your course instructor) and will be communicated to all
students via their NEC email addresses. Students must attend the required 8 hours of LIVE Virtual Residency.
Students must have their cameras on in the main session and in breakout rooms, and be actively engaged and
participating. Attendance will be taken at random. Missing any LIVE sessions must be approved by your Program
Director in advance due to extreme circumstances and will require documentation. If approved for a make-up
session, you are REQUIRED to attend. If you miss any residency hours for a single course, and do not meet the
REQUIRED 8 hours of LIVE Virtual Residency, you will automatically FAIL the course for which you did not attend
residency. Work is not considered a valid reason for missing your virtual residency sessions, as your student
role, especially those here on an F1 visa, is your primary role.
Note: Class absences may impact an international student’s visa status, as immigration laws stipulate that F-1
visa students must be in a full-time schedule and must be attending classes.
Expectations for Online Behavior

NEC requires a learning environment where everyone is respected and feel safe to take the risks necessary for
learning. All online communication must be respectful and constructive. Students who violate these guidelines
will be referred to the Office of Judicial Affairs. Students must review and adhere to NEC’s Netiquette
Guidelines.
In the event a student loses electricity, internet access, or has difficulty accessing learning content, it is the
student’s responsibility to contact the instructor via email or phone as soon as possible.
NEC Academic Integrity Policy: Graduate Programs

The New England College community embraces an Academic Honor Principle. It consists of honesty, trust, and
integrity. Honesty is being true to oneself and others, engendering a culture of trust. Trust builds mutual
respect, fostering a disposition of responsibility and civility. Integrity denotes inner strength of character: doing
what is right and avoiding what is wrong. Students, Faculty, and Staff accept these values as fundamental guides
to our actions, decisions, and behavior.
Academic Dishonesty
Academic dishonesty includes, but is not limited to, the following infractions:
Plagiarism: According to the Council of Writing Program Administrators, “plagiarism occurs when a writer
deliberately uses someone else’s language, ideas, or other original (not common-knowledge) material without
acknowledging its source.”1 Any of these activities constitutes plagiarism: directly copying and pasting from a
source without citation; paraphrasing from a source or sources without citation; turning in a paper, or sections
of a paper, known to be written by someone other than the student; unauthorized multiple submissions of the
same work in more than one course; and turning in a purchased paper.
Misuse or inaccurate citation of sources: It may be possible that a student has carried out a good-faith attempt
to acknowledge others’ work, but has failed to do so accurately or fully. This may include citing sources, but not
including sufficient information or correct formatting of the citation. These are largely not considered
plagiarism, unless the student repeats the misuse of sources after feedback from the faculty. In case of doubt
about how to cite a source, students should ask their instructor.
Plagiarism is a severe event that will lead to penalties that may result in expulsion. Please consult the Academic
Integrity Policy in the NEC Catalog for specific information on procedures regarding this policy.
1
Council of Writing Program Administrators. 2003. Defining and Avoiding Plagiarism: The WPA Statement on Best Practices.
http://wpacouncil.org/files/wpa-plagiarism-statement.pdf
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Misrepresentation: Having someone else do coursework, assignments, papers, quizzes and tests.
Facilitation of Academic Dishonesty: Helping someone else cheat. Examples include: supplying questions and/or
answers to a quiz or examination, allowing someone to copy your homework, doing homework together without
the instructor’s permission, seeking input from others during a take-home or open book test.
Cheating: Deliberate deceptive behavior to avoid work and learning. Examples include, but are not limited to:
1. Communicating with others during an exam or quiz

2. Copying all or part of homework or another’s quiz, exam, or written work
3. Using notes when you are directed not to by the professor, using electronic equipment to look up answers
you don’t know
4. Making up data for research
5. Stealing quizzes or exams prior to their administration
6. Altering or attempting to alter college records
7. Offering a bribe to college personnel in exchange for special treatment or favors
Because academic dishonesty violates academic integrity, it cannot be condoned at NEC.
For further explanation on this topic, please refer to the New England College Academic Catalog.
Credit Hours and Student Work

Regardless of the format (online or hybrid) or the time period in which the course is offered (e.g. fifteen or seven
weeks), the student work expectation for all courses is the same. One credit represents 45 hours of work over
the course of a term (including lectures, laboratories, recitations, discussion groups, field work, study, etc.),
averaged over each week during the term, to complete the work of the course. In a four-credit course, the
expectation is that there is 180 hours of work. The approximate student learning hours per week for a four-
credit course are as follows: 15 week course = 12 hours per week, 7 week course = 25 hours per week, and a 3
week course = 60 hours per week.
Assignment Calculation Hours

Required Reading 13 chapters plus other 71.5
assigned videos/articles =
5.5 hours per chapter
Discussion Boards 14 boards, 2 hours per 28
board
Mid Term and Final Problem 2 problem sets at 5 hours 10
Set each
Assigned End of Chapter 6 assignments at 3.5 hours 21
Problems each
Financial Analysis Project 1 Assignment at 5 hours 5
Residency Live Sessions 8
Self-Directed Research 10
Expected total* – 153 Hours
(@ 45 hours of work/credit)
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*(4-credit course = 180 total hours, 3-credit course = 135 total hours, 2-credit course = 90 total hours; 1-credit
course = 45 total hours).
Statement on Fair Practices

New England College prohibits discrimination on the basis of race, color, creed or religion, national origin, sex,
sexual orientation, age, marital status, pregnancy, veteran’s status, or disability in regard to treatment, access
to, or employment in its programs and activities, in accordance with federal and state laws and regulations. In
compliance with the Americans with Disabilities Act (ADA), individuals with disabilities needing accommodation
should contact the Disability Services Office.
For further explanation on this topic, please contact the Dean’s Office within the School of Graduate and
Professional Studies.
Academic Accommodations
New England College values diversity and inclusion; we are committed to fostering mutual respect and full
participation. Our goal is to create learning environments that are usable, equitable, inclusive and welcoming. If
there are aspects of the instruction or design of this course that result in barriers to your inclusion or accurate
assessment, please notify the instructor as soon as possible. Students are encouraged to contact the Office of
Student Access and Accommodations as soon as possible to discuss a range of options to removing barriers in
the course including accommodations.
Students who have a letter of accommodation from the Student Access and Accommodations should contact
their instructor as soon as possible to set up accommodations for this course. The student and instructor will
discuss how to implement the accommodations and address accessibility of the course. The Office of Student
Access and Accommodations is available to both faculty and students with any accommodation questions, or
accessibility and disability related concerns.
For students that have not previously worked with Student Access and Accommodations but who believe they
need accommodations, please contact the office via email at access@nec.edu, phone 603-428-2302, or make an
appointment.
Assignments and Schedule

The course is divided into fifteen weeks. Due dates for assignments and discussions are stated in day numbers.
Day 1 is Monday, the first day of the beginning of each weekly session.
Day 1 Monday
Day 2 Tuesday
Day 3 Wednesday
Day 4 Thursday
Day 5 Friday
Day 6 Saturday
Day 7 Sunday
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Week and
Reading and Assignments
Dates
Week and Weekly Learning
Topic(s) Reading and Assignments
Dates Objectives
 The Changing Describe the role Please review the course syllabus
Week 1 Role of of managerial
August Managerial accounting in an Please read from Managerial Accounting: Creating
23rd – Accounting in a organization Value in a Dynamic Business Environment
August 29th Dynamic
Business Chapter 1 pages 1-27
Environment Chapter 2 pages 34-62
Video: What is Managerial Accounting?
Chapter 1 PowerPoint
Confirmation of Attendance:
Please confirm that you have read and understood

the syllabus and agree to its terms. By responding
to this post, you will officially be checking into this
course. To respond, please click on the blue text
to the left (Confirmation of Attendance) to open
it. You will see a button labeled Create
Thread located at the top left of screen, type in
your name and a sentence stating that have read,
understood, and agree to the terms outlined in
the course syllabus.
Introduction:
Welcome to our class! In 250 words or less, please

introduce yourself to the class and include the
following:
1. Something unique about yourself
2. What State do you live in?
3. Why are your pursuing this degree?
4. What do you find interesting about
this subject matter?

To create a post, please click on the word
"Introductions" above, select "Create Thread",
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and type your name in the subject. Then, add

your introduction, and when ready to post, scroll
down and click the "Submit" button on the lower
right. Once you have posted your introduction,
please welcome two other students to the course
by replying to their introduction post
Our focus over the next fifteen weeks will be on

managerial accounting. However, there is also
financial accounting. For your discussion board
post in week one I would like you to discuss the
difference between financial and managerial
accounting. Are there any regulations/rules that
need to be followed under either method? If so
what are they? Be sure to cite any sources you use
in your post.
 Initial post due by day four (Thursday) @
11:59 PM (EST).
 Respond substantively to two other
students' posts on different days of the
week by day seven (Sunday) @ 11:59 PM
(EST).
 Initial post for each question must be
between 250-300 words in length, and
each peer reply per question must be
between 150-200 words in length
Week 2  Basic Cost Define and Please read from Managerial Accounting: Creating
August 30th - management describe Value in a Dynamic Business Environment
September concepts managerial
5th accounting Chapter 2 pages 34-62
terminology
Video: Cost Terminology
Week Two Assigned Problems
Complete chapter 2 Exercise 2-28 page 65,

Problem 2-37 on page 68, and Problem 2-45 page
71.
Submission Details:
 Complete these assigned problems in

Connect.
 Due by the end of the day on
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Sunday, 11:59pm EST.

Problem 2-37 on page 67, and Problem 2-45 page
70. Please complete these assigned problems in
Connect by the end of the day on
For your week two discussion board post I would

like you to explore what types of accounting
certification exist. In particular research the
Certified Public Accountant (CPA) and Certified
Management Accountant (CMA) certification.
What is the difference between the two? Which
one is more applicable to Managerial Accounting?
Which one is more applicable to Financial
Accounting? In your post discuss each of these
certifications.

11:59 PM (EST).
(EST).
Week 3 Describe how an Please read from Managerial Accounting: Creating

September  Activity Based activity-based Value in a Dynamic Business Environment
6th - Costing and costing system is
September Management used. Chapter 3 pages 80-113
12th
Video: Overhead Allocation
 During week three you will be reading

about applying overhead costs to a job or
batch. Problem 3-54 on page 127 in your
textbook has a great ethical issue around
the under application of manufacturing
overhead. Please read the scenario
presented in that problem. Then in your
post answer the two questions posed.
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Question #1 asks you for each of the three

alternative courses of action that Jackson
is considering, explain whether or not the
action is appropriate. For question #2
assume that Jackson again approaches
Brown to make the necessary adjustments
and is unsuccessful. Describe the steps
that Jackson should take in proceeding to
resolve this situation. Be sure to cite any
sources you use in your post.

11:59 PM (EST).
(EST).
Week 4  Product Costing Describe use of Please read from Managerial Accounting: Creating
September and Cost product and Value in a Dynamic Business Environment
13th - Accumulation service costing in
September in a Batch managerial Chapter 4 pages 136-154
19th Production accounting
Environment. Chapter 4 PowerPoint
 Process Costing Distinguish
and Hybrid between the Video: Managerial Accounting
Product Costing various types of
Systems product costing Week 4 Assigned Problems
systems
Chapter 3 Exercise 3-23 page 116, Exercise 3-27
page 116, and Problem 3-42 page 121, and
Problem 3-50 page 126.
Submission Details:

Connect.
During week four you studied process costing and

saw how this cost accounting system varied from
job order costing that you learned about in week
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three. For your week four discussion board post I

would like you do identify a publicly traded
manufacturing company. BY publicly traded it
means they have stock traded on an exchange
such as the New York Stock Exchange. I would
then like you to research a product they
manufacture. Based on what you have found
would they use process costing or job order
costing. Why did you select the method they did.
Please be sure to integrate terms and concepts
you learned about in week three and four as you
describe the cost accounting system they might
use.
11:59 PM (EST).
(EST).
Week 5  Activity Based Please read from Managerial Accounting: Creating

September Costing and Describe how an Value in a Dynamic Business Environment
20th - Management activity-based
September costing system is Chapter 5 pages 168-200
26th used.
Videos: What is Activity Based Costing
During week five we will be focused on activity-

based costing and management. For your
discussion board post this week I would like you to
read about activity-based costing in chapter five of
our textbook. Then I would like you in your post to
summarize what is meant by this concept. Then I
would like you to go to page 229-230 in your
textbook. Read case 5-70 and answer the three
questions. 1. Is the controller, Erin Jackson, acting
ethically? 2. Is the production manager, Alan
Tyler, acting ethically? 3. What are Jackson’s
ethical obligations? To the president? To her
friend?
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11:59 PM (EST).
(EST).
Week 6  Activity Define and Please read from Managerial Accounting: Creating
September Analysis, Cost describe the Value in a Dynamic Business Environment
27th - Behavior, and behavior of
October 3rd Cost Estimation various types of Chapter 6 pages 232-260
costs
Use the high low
method to The link below provides a nice tutorial on the
determine fixed High-Low Method which is covered in chapter 6
and variable costs
http://accountingexplained.com/managerial/cost-
behavior/high-low-method
Video: The High-Low Method
Week 6 Assigned problems
Chapter 5 Exercise 5-26 page 202, Exercise 5-

27 page 203,Exercise 5-33 page 204, Exercise 5-35
page 206, Exercise 6-25 page 266, Exercise 6-
30 page 268, and Problem 6-35 page 270.
Submission Details:

Connect.
Sunday, 11:59pm EST
During week 4 you were asked to find a publicly

traded manufacturing company. For our week six
discussion board post I would like you to select
the same company. Go to their website and read
about their products and operations. Then in your
post list five costs that the company would incur.
Explain what type of cost behavior you believe
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would be appropriate for each of these cost items.

Please be sure to include a link to the company’s
website in your post.

11:59 PM (EST).
(EST).
 Mid Term Work on problem Please read from Managerial Accounting: Creating
Week set related to the Value in a Dynamic Business Environment
week 1-6
material. Chapters 1-6 to review for the mid-term graded
problem set that is assigned this week
Graded Problem Set 1

Due Sunday 11:59pm EST.
Now that we are almost halfway through the

course and you are working on the first graded
problem set this week, I would like you to reflect
back on what you have learned over the last six
Week 7
weeks. In your post, please share a topic we have
October 4th -
studied that you feel will be beneficial in your
October 10th
career. Explain why you feel that is the case.

11:59 PM (EST).
(EST).
Midterm Break
October 11th – October 17th
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Week 8  Cost Volume Understand how Please read from Managerial Accounting: Creating
October 18th Profit Analysis cost volume Value in a Dynamic Business Environment
- October profit is used in
24th business Chapter 7 pages 282-310
Prepare a CVP Chapter 7 PowerPoint

analysis of
various business Article from Harvard Business Review of
decisions. Breakeven Analysis
https://hbr.org/2014/07/a-quick-guide-to-
breakeven-analysis
Video: Breakeven Analysis in Excel
Week 8 Assigned Problems
Please try in chapter 7 Exercise 7-24 page 315,

Exercise 7-25 page 315, Exercise 7-31 page 317,
and Problem 7-37 page 319.
Submission Details:

Connect.
Sunday, 11:59pm EST
During week eight we will be focused on cost

volume profit analysis. We will be looking at the
ways that cost, volume, and profit interact. This
can be critical for a business to understand.
Failure to understand these items can lead to a
business failing. For our discussion board post in
week four please be sure to read chapter 7. Then
locate a news article about a store or business
that has shut down and provide a link to the
article. Then provide a summary of the article in
your own words and brainstorm why this business
or store may have failed. Then answer the
question "What are some aspects of cost volume
profit that may have been at play that led to the
closure of this business?" Be sure to integrate the
concepts of cost volume profit that you are
learning about this week into your post.
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11:59 PM (EST).
(EST).
Week 9  Financial Describe the role Please read from Managerial Accounting: Creating
October 25th Planning and budgeting plays Value in a Dynamic Business Environment
- October Analysis – The within and
31st Master Budget organization Chapter 9 pages 368-402
Prepare various Chapter 9 PowerPoint

budgets used by a
business Video: The Budgeting Process and the Importance
of Budgeting
Week 9 Assigned problems

Problem 9-33 page 410, and Problem 9-37 page
413, and Problem 9-42 page 417.
Submission Details:

Connect.
Sunday, 11:59pm EST
You have learned about budgeting strategies and

how to effectively put a budget in place. You also
have looked at how to create various budgets. For
your discussion board post in week five please
read case 9-46 on the bottom of page 423 in your
textbook. Then in your post answer the two
questions posed regarding this case. Describe
several operational and behavioral benefits that
are generally attributed to a participative
budgetary process. Identify at least four
deficiencies in Patricia Eklund’s participative policy
for planning and performance evaluation
purposes. For each deficiency identified,
recommend how it can be corrected.
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11:59 PM (EST).
(EST).
 Flexible Compare and Please read from Managerial Accounting: Creating

Budgeting and contrast static Value in a Dynamic Business Environment
analysis of and flexible
Overhead Costs budgets Chapter 11 pages 474-496
Prepare flexible Chapter 11 PowerPoint

budgets
Video: Introduction to Flexible Budgets
Please do some research on top-down vs bottom

up budgeting. In your post describe the
differences between each of these styles of
Week 10 budgeting. Then describe the advantages and
November disadvantages of each. Then I would like you to
1st - state which method you would employ if you
November were able to choose the method at a company
7th you worked for. Why did you pick the method that
you did?

11:59 PM (EST).
(EST).
Week 11  Responsibility Gain and Please read from Managerial Accounting: Creating
November Accounting, appreciation for Value in a Dynamic Business Environment
8th - Operational the role of
November Performance responsibility Chapter 12 pages 520-555
14th Measures, and accounting
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the balanced
Scorecard Chapter 12 PowerPoint
Video: The Balanced Scorecard

Problem 11-35 page 504, and Problem 11-36 page
505. In chapter 12 please try Exercise 12-27 page
556.
Submission Details:

Connect
Sunday, 11:59pm EST
For the week eleven discussion board I would like

you to take a look at a company website of your
choice. The company must be publicly traded.
Explore their website to learn more about the
company. After researching the company answer
the 4 questions listed below. Be sure to provide
specific details in your post that you found on the
website for the company you chose. Be sure to
provide a link to the website of the company you
chose to use for this assignment.
1. What do you think are the company's overall,

long term goals?
2. Develop a balanced scorecard. Include two to

five measures in each of the scorecard's
perspectives.
3. How would the balanced scorecard affect the

way managers develop the company's strategy?
4. Explain the concept of lead and lag measures in

the context of the scorecard you developed.

11:59 PM (EST).
(EST).
Page 18 of 25
Revised June 2020

Week 12  Financial Understand the Please read about financial statements at the
November Statements income following link
15th - statement,
November balance sheet, https://www.principlesofaccounting.com/chapter-
21st and cash flow 1/financial-statements/
statement
Please read from Managerial Accounting: Creating
Value in a Dynamic Business Environment
Chapter 20 in the PDF provided here (On the Cash

Flow Statement)
statement_of_cash_flows-Chapter.pdf
Video: Introduction to Financial Statements
Your task is to choose a publicly traded

corporation for your project that will be due in
week thirteen. By publicly traded it means that it
must be listed on an exchange such as the New
York Stock Exchange or NASDAQ. This is important
because you will need the financial statements
and notes for your company. This would be
difficult to find for a private company which is not
obligated to provide this information. If you are
unsure if your company is publicly traded check on
their website. In the “investor relations” section
they will detail this information. Then find their
latest annual report as you will be using that in
week thirteen to begin working on the project. I
will be checking your choices in the discussion
board this week. That way I can make sure you
are all set to begin working on the project next
week.
As you will see under the ungraded activity you

need to select a publicly traded company that you
will analyze in the next few weeks. For your
discussion board post please locate the latest
annual report for a publicly traded corporation of
your choice. Attach a link or copy of the annual
Page 19 of 25
Revised June 2020
report to your post. In your post describe what is

found in an annual report. For example, what are
the different sections that can be found in them
from what you see? Lastly, be sure to locate the
income statement, balance sheet, and cash flow
statement. List in your post which pages you
found these on.

11:59 PM (EST).
(EST).
Week 13  Analyzing Understand how Please read from Managerial Accounting: Creating
November Financial to employ the Value in a Dynamic Business Environment
22nd - Statements tools of financial
November  Working on statements Chapter 21 in the PDF provided here (On Financial
28th Project analysis Statement Analysis)
analyzing_financial_statements-Chapter.pdf
Video: Ratio Analysis – Introduction
Last week you selected a publicly traded company

and found their annual report. Now that you have
their financial information, I would like you to
perform a ratio analysis on the financial
statements. Focus on the financial statement
analysis chapter (PDF) you are reading this week.
You will want to compute ratios for your company
for the last two years. Do not compute each ratio
you learned about for your company. There may
be some that are not relevant. Rather focus on
those eight ratios that you feel are the most
important and relevant to analyze how your
company is doing. Make sure to justify the ratios
that you choose for your analysis. Compare how
your company has done to the industry averages.
Do you notice any trends that are positive or
negative? Does anything look good or bad that is
notable? Do you have any suggestions on things
Page 20 of 25
Revised June 2020
they could be doing to improve these ratios?

Please analyze what you found for each of the
eight ratios. Then organize your findings into a 15-
minute presentation that you will present during
the residency sessions to your classmates. Be sure
to include some background on your company in
your presentation. Please use PowerPoint for your
presentation. Please post your PowerPoint by the
end of the day on Sunday of this week.
This week we are learning about financial

statement analysis and how to compute various
ratios. This is a great way to understand how a
company is doing. However, what are some
limitations of financial statements analysis?
Meaning, what are some things which make
financial statement analysis less reliable? Do some
research on this and post your thoughts on what
you find? Be sure to cite your sources.

11:59 PM (EST).
(EST).
 Analyzing Continue study of Please read from Managerial Accounting: Creating

Financial Financial Value in a Dynamic Business Environment
Statements Statement
analysis Chapter 20 (PDF provided in week 12)
Week 14
November Chapter 21 (PDF provided in week 13)
29th -
December These were previously assigned readings. Please
5th review these during this week.
Video: The 4 Most Important Financial Metrics
Discussion board forum to post any questions

regarding final project.
Week 15  Wrapping up Wrap up the Now that you are almost done your study of
Page 21 of 25
Revised June 2020
our Study of course managerial accounting you might be wondering

Accounting about career opportunities in this field. Here is an
See how interesting resource on various management
everything that accounting careers.
was learned
during the term is https://www.imanet.org/students/management-
tied together accounting-careers?ssopc=1
Video: Managerial Accounting Today
Graded Problem Set 2

Due Sunday 11:59pm EST.
For your final discussion board post, I would like

each of you to reflect on what you have learned
December
this semester. What was your impression of
6th-
managerial accounting before the semester
December
started vs. what you think about it now? Focus on
12th
one or two topics that we have covered which you
feel will be beneficial to your work and/or
personal life. While you may not work in the
accounting field, many of these topics can be
useful in your work as a manager.
11:59 PM (EST).
(EST).
Additional Instructor Expectations
• All written work is to be in Word document form and adhere to 7th edition APA style format and
guidelines. Note: No assignments will be accepted for grading in PDF or any other file format.
• The citations in all assignments are to be in-text citations (no footnotes with APA format).
• All submitted assignments must include a title page and the student’s name must be on all submitted
work. Work that is submitted without a student’s name will require revision and resubmission for a
maximum grade of A-.
• Evaluation of your assignments will reflect the extent to which you’ve correctly applied the principles of
grammar, mechanics, punctuation, spelling and effective sentence structure. All written communication
should be proofread carefully prior to submission.
Page 22 of 25
Revised June 2020
• Work is expected to be at a competent level with the first submission, however, if necessary, students
will be asked to rewrite assignments that do not reflect “graduate level” work. Any assignments that are
returned for rewrite and resubmission may only be granted a maximum grade of B.
Graded Assessments Details
Discussion Board (100 points each /20% of grade)
Students will participate in a Discussion Board forum each week, responding to questions posted by the
instructor. Students will also reply each week to at least two other students.
 Initial post for each question must be between 250-300 words in length, and each peer reply per
question must be between 150-200 words in length.
 At least two replies to other students are due by Sunday 11:59 pm EST.
 Posts must be submitted on time according to the instructions above to receive full credit.
 Responding to at least two other students is a requirement.
 Responses to other students should be substantive. Points will not be earned for responses to
classmates that simply state, “I agree” or “Good point.” Responses to classmates must serve to advance
the conversation. Students may agree or disagree, but all postings must be courteous and respectful
following the NEC Netiquette Guidelines.
 Please remember to add the required length expectations. The following is an example that is used in
many of our Graduate courses for discussion board requirements - adjust as necessary. As a reminder, if
there are two discussions per week the first discussion is usually due on Thursday and the second is
usually due on Friday:
o The initial post must be between 250-300 words in length and is due by 11:59 pm EST on
Thursday. At least two replies to other students are due by Sunday at 11:59 pm EST.
Responding to at least two other students is a requirement; posts must be submitted on time
and each peer reply per question must be between 150-200 words in length.
 Please add any citation, sources, or evidence required for the discussions. For example:
o Please cite at least one academic or professional source in your initial post, and, when
appropriate, cite sources in your peer replies.
 Recommended:
o Do not type lengthy posts to the Discussion Board without saving text; work can be lost if the
Internet connection drops or times out.
o Write posts off-line in a word processing software first so that it can be saved and then copy and
paste in to Blackboard. The copy and paste may change the formatting.
o If students prefer to write posts directly on the Discussion Board make sure to click “Save Draft”
often, return to the post and Edit the text to add more content.
Email and Technical Help
NEC College Email

 Institutional communication, including communication with an instructor, student services, administration,
etc. MUST be conducted through the student’s @nec.edu email account. Students must check their NEC
email regularly. The college assumes no responsibility for messages not received because of failure to check
@nec.edu email. NEC email cannot be forwarded to another email account.
Page 23 of 25
Revised June 2020
 Students can access NEC email by visiting www.nec.edu and clicking on the hyperlink in the top right corner
labeled “Students, Faculty, & Staff”. Then, click the red button for Office 365 Email.
 Students can also access the direct link to NEC email.
Technical Help
 MyNEC: Please contact the Registrar’s Office at registrarsoffice@nec.edu
 NEC email: Email helpdesk@nec.edu or call 603-428-2350.
Blackboard
Access and Login

 This course uses Blackboard, an online learning management system.
 There are two ways to access Blackboard:
1. Go to www.nec.edu. Click on the “Students, Faculty, & Staff” link in the upper right corner. Click on the
red button for “Blackboard”.
2. Direct link: http://blackboard.nec.edu/
Blackboard Technical Support

 Blackboard help and video tutorials
 Students can email: helpdesk@nec.edu
 Faculty can email: Faculty Help Form
Graduate and Online Academic Support Center (GOASC)

Students are provided with a wide range of academic support services that focus on each student individually
and provide helpful support. The goal is to help students become successful in their education at New England
College. Students are encouraged to reach out to GOASC if they have questions pertaining to their enrollment,
courses, who to contact for specific academic requests, or any other questions you may have.
Email: GOASC@nec.edu
Smarthinking
24/7 Online tutoring and career services available within your Blackboard course.
International Advising
This office assists international students with maintaining international status including, I-20, SEVIS, RFE and
international student internships (CPT).
Email: international@nec.edu
Career & Life Planning

This office assists students with getting started on their internships and/or career guidance.
Email: clp@nec.edu
H. Raymond Danforth Library Services – accessing the Library Web Page

• Open a new browser window, and be sure cookies are enabled on your computer.
• To access the Library’s catalog and databases, go to www.nec.edu/library; there is also a link to the Library’s
website on the Students, Faculty & Staff page at www.nec.edu.
Page 24 of 25
Revised June 2020
• Search through all of the library’s resources (books, articles, videos and more) using Danforth Library
Discovery Search, which can be found on the library’s homepage.
• To find books, click on the Find Books tab at the top of the page. On the Find Books page, you will find a link
to the Library’s online catalog, which allows users to search for both print and e-books, as well as other
available materials.
• To find databases, click on the Find Articles tab. This page provides a link to an alphabetical listing of our
journal databases, as well as a drop down menu of databases by subject listing. Using one of these options,
find the database you wish to use and click on the link to access it.
• The Library’s Research Tools page provides additional help for students in the form of citation and course
guides, as well as information on topics like Academic Integrity and Plagiarism.
• Books and articles that are not immediately accessible through Danforth Library can be requested via
Interlibrary Loan. To access these forms, click on the Interlibrary Loan tab at the top of the Library’s
website.
• To log into the databases from off-campus, you will be prompted to enter your NEC ID number (e.g.
GR123456). Remember to enter in both letters and numbers. If you do not know this number, please
contact the Library.
The Distance Services Librarian, Mark Rowland, is available to assist students in person on weekdays between
8:00 AM - 4:00 PM and on Thursdays from 2:00-10 PM. His office is in the library and he can be reached by
phone: (603) 428-2352 or by email: mrowland@nec.edu Reference librarians are also available to help students
in person, by phone at 603-428-2344 or by email: libraryhelp@nec.edu
New England College is a member of both the GMILCS/NHCUC consortiums which allow NEC students to check
out books from several public and academic libraries across the state. To see more information about this
program, or to see if your library participates, please visit http://www.nhcuc.org/our-campuses/ or
http://findit.gmilcs.org/polaris/
This syllabus constitutes the agreement between the instructor and student.
Any modifications to this syllabus will be identified during the course.
__________________________________________________________________________________________
© Copyright 2019 by New England College, 98 Bridge Street, Henniker, NH 03242. This course syllabus is published for the sole use of students at New
England College. Any other use is prohibited.
Page 25 of 25

AC5255 Accounting For Leaders - eMBA - Bouchard - Fall I 2021

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Required Materials and Textbook(s)

1. Sign into your school's Blackboard.

Optional or Supplemental Materials

Course Description and Outcomes

Primary Learning Objectives by Measurable Outcomes:

Grade Weights Table

Assessment Frequency % Toward Final Grade

Required Technical Skills

Expectations for Online Behavior

NEC Academic Integrity Policy: Graduate Programs

1. Communicating with others during an exam or quiz

Because academic dishonesty violates academic integrity, it cannot be condoned at NEC.

Credit Hours and Student Work

Assignment Calculation Hours

Statement on Fair Practices

Assignments and Schedule

Video: What is Managerial Accounting?

Please confirm that you have read and understood

Welcome to our class! In 250 words or less, please

and type your name in the subject. Then, add

Our focus over the next fifteen weeks will be on

Video: Cost Terminology

Week Two Assigned Problems

Complete chapter 2 Exercise 2-28 page 65,

 Complete these assigned problems in

Complete chapter 2 Exercise 2-28 page 64,

For your week two discussion board post I would

 Initial post due by day four (Thursday) @

Week 3 Describe how an Please read from Managerial Accounting: Creating

Video: Overhead Allocation

 During week three you will be reading

Question #1 asks you for each of the three

 Initial post due by day four (Thursday) @

 Complete these assigned problems in

During week four you studied process costing and

three. For your week four discussion board post I

Week 5  Activity Based Please read from Managerial Accounting: Creating

Videos: What is Activity Based Costing

During week five we will be focused on activity-

 Initial post due by day four (Thursday) @

Video: The High-Low Method

Week 6 Assigned problems

Chapter 5 Exercise 5-26 page 202, Exercise 5-

 Complete these assigned problems in

During week 4 you were asked to find a publicly

would be appropriate for each of these cost items.

 Initial post due by day four (Thursday) @

Graded Problem Set 1

Now that we are almost halfway through the

 Initial post due by day four (Thursday) @

October 11th – October 17th

Prepare a CVP Chapter 7 PowerPoint

Video: Breakeven Analysis in Excel

Week 8 Assigned Problems

Please try in chapter 7 Exercise 7-24 page 315,

 Complete these assigned problems in

During week eight we will be focused on cost

 Initial post due by day four (Thursday) @

Prepare various Chapter 9 PowerPoint

Week 9 Assigned problems

Complete chapter 9 Exercise 9-26 page 406,

 Complete these assigned problems in